IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
201923003 355.01-00 Spin-Off 06/07/2019
201923003 355.01-01 Split-Off 06/07/2019
201923003 368.04-00 Assets for Control of Transferee (Type "D") 06/07/2019
201923002 408.03-00 Rollover Contributions 06/07/2019
201923001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/07/2019
201923001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/07/2019
201923000 6110.00-00 Index for Public Inspection of Written Determination 06/07/2019
201922043 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/31/2019
201922042 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922041 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922040 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/31/2019
201922038 501.03-05 Corporations 05/31/2019
201922037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922035 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922029 6603.00-00 Deposits 05/31/2019
201922028 6323.07-00 State Laws 05/31/2019
201922028 6325.18-00 Refund of Sum Paid 05/31/2019
201922027 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/31/2019

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